The Industry And Commerce Groups And Tax Farming Of The Sales Tax In The Period Of Nanking

In 1927 ,the Nanking National Government started to levy the sales tax formally in order to eliminate Lijing. According to the tax regulations, that should directly collect by the tax ministry. But under that conditions, the local governments and the industry and commerce groups disregarded the law and signed some agreements in private, assigning the responsibility for tax revenue collection to the groups as the chamber of commerce and the trade associations to stabilize the local finance. The state of confusion existed not only in sales tax, but in which was worst. The phenomenon was extremely complex, in which the centre government, the local government and the Industry and Commerce Groups 'got involved because of their own benefit or policy, the National Government's target to build modern revenue country also suffered a reverse.The article includes four chapters. In the first chapter, the author discusses on the history of tax farming in ancientry China and the Middle Ages in Europe. There were some commonness and some difference. In the second chapter, the author discusses on the rise of the sale tax and the problems in process of imposing the tax. In the third chapter, the author analyses the reasons of the tax farming deeply and enumerates all kinds of modes in ShangHai, Beijing, TianJing etc. In the fourth chapter, the author research on the aim of the central government, the local government and the industry and commerce groups. In the conclusion, the author thinks that the tax farming was in reason in some extent, but it did not accorded with the future aim to build fair national tax system.